The Taxation of High Technology Industries

Hulten, Charles R.; Robertson, James W.

doi:10.1086/ntj41791962

Cited by 23 publications

(1 citation statement)

References 5 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…While no definitive definition of "the" marginal or average effective tax rate exists (Fullerton, 1981! ), it is interesting to note that the correlation coefficient between the marginal and average effective corporate tax rates of Hulten and Robertson (19814) is .89 for the period 1952i980 or i9521982. Cf., fn.…”

Section: Feldmentioning

confidence: 99%

The ineffectiveness of effective tax rates on business investment

Chirinko

1987

Journal of Public Economics

View full text Add to dashboard Cite

In his F1sher-Schultz Lecture, Martin Feldstein examined the effects of non-neutral tax rules on busIness Investment by estimating three econometric models, and he concluded that 'the rising rate of inflation has, because of the structure of existing U.S. tax rules, substantially discouraged investment In the past 15 years." In a detailed examination of Feldstein's Effective Tax Rate model and a less extensive review of his other formulations (Neoclassical and Return-Over-Cost models), a number of important and independent criticisms are advanced. Our results from examining all three models suggest strongly that taxes have not adversely affected capital formation during the recent episode of inflation, a conclusion consistent with the relatively robust levels of net Investment between 1965 and 1981 actually shown in the newly benchmarked National Income data.

show abstract

Section: Feldmentioning

confidence: 99%

The ineffectiveness of effective tax rates on business investment

Chirinko

1987

Journal of Public Economics

View full text Add to dashboard Cite

show abstract

Lessons from the United States Economy in the 1980s and their Applicability to Europe

Boskin

1989

A Supply-Side Agenda for Germany

View full text Add to dashboard Cite

Whether one calls it a revolution, an experiment, or merely an episode, the economic program of Ronald Reagan, both as proposed and implemented, presents a challenge and opportunity to the rest of the world. Since economic, political, demographic and social circumstances differ widely among nations, some parts of the Reagan program that were sensible and successful in the United States may not be immediately applicable elsewhere. However, many others are not only applicable to other economies but are likely to be even more successful in their circumstances.

show abstract

An applied general equilibrium model of the United States economy

Colias¹

1988

Economic Modelling in the OECD Countries

View full text Add to dashboard Cite

The Taxation of High Technology Industries

Cited by 23 publications

References 5 publications

The ineffectiveness of effective tax rates on business investment

The ineffectiveness of effective tax rates on business investment

Lessons from the United States Economy in the 1980s and their Applicability to Europe

An applied general equilibrium model of the United States economy

Contact Info

Product

Resources

About